Circular


This query is : Resolved 

22 April 2009 Can any post the circular or link where it is mentioned that service tax input can be taken only on those services which are liable for output tax???

22 April 2009 service tax credit can be taken on all those input services which are used for providing output services

22 April 2009 Central Board of Excise and Customs’ (CBEC) clarification in Circular (F.No. B/1/4/2006-TRU) dated April 19, 2006, which clearly states that where services are used as input for providing any taxable output services or goods, the service taxes paid on such services can be taken as input credits. It is relevant to note that the said circular has not been superseded by the recently issued master circular and is therefore still in force. It is now settled that beneficial circulars are binding on the authorities.


22 April 2009 You refer to the definition of "Input Service" under Cenvat Credit Rules, 2004.


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